The Truth About Frivolous Tax Arguments — Section I (D to E)

"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022
Legal Guidance (Authoritative)

Legal advice issued to program managers

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals